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TMI Blog1987 (7) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... r No. 278/B of 1981 dated 30-4-1981 passed by the 1st respondent modifying the order of the 2nd respondent in Adjudication Order No. 28 of 1980 dated 29-7-1980 and for other allied reliefs. 2. The petitioner is a packing industry manufacturing, among other things, laminated gunny bags. The question that falls for decision is whether laminated gunny bags manufactured by the petitioner-industry would fall under Item No. 68 or under Item No. 22A of the First Schedule to the Central Excise and Salt Act, (for short, 'the Act'). 3. The short facts relevant for the purpose of the disposal of the Writ Petition are : During the financial year 1978-79, the petitioner had manufactured laminated Jute bags, the value of which exceeded Rs. 30,00,000/-. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms, by its order dated 30-4-1981, allowed the appeal in part by reducing the fine of Rs. 5,000/- to Rs. 1,000/- arm totally deleting the penalty of Rs. 50,000/- imposed for clearing the goods without payment of duty, while affirming the duty of Rs. 1,50,277/- levied by the Collector of Central Excise. 5. Aggrieved by the order of the 1st respondent, the petitioner has filed this Writ Petition. 6. The learned counsel for the petitioner, Shri Jogayya Sarma, has raised the contentions before us (1) the gunny bags manufactured by the petitioner-industry would fall under Item No. 22A of the First Schedule and as such, the petitioner being a manufacturer of gunny bags with jute purchased from outsiders, it was not liable to pay any duty, be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re pecified, excluding Eight per cent Ad valorem Alcohol, all sorts, including alcoholic liquors from human (a) consumption Opium, Indian hemp and other narcotic drugs and narcotics; (b) and Dutiable goods as defined in Section 2(c) of the Medicinal (c) and Toilet Preparations (Excise Duties) Act, 1955 (16 of 1955)" On a close reading of Item No. 22A, we are inclined to hold that the goods in question could fall under Item No. 22A. The expression "Jute manufactures", in our view, not only takes in jute or Mesta Fibre, but also other goods, inasmuch as that item itself makes it clear that it is comprehensive enough to include all sorts of jute manufactures not elsewhere specified and in respect of which jute predominat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is not elsewhere specified in the schedule. If the goods in question answers the description attributed to 'jute manufacture in Item No. 22A, the fact that there is difference in form or name of the goods would not take out one or the other from the ambit of Item No. 22A so long as each one of them answers the description attributed to jute manufacture in that item. 9. The learned Central Government Pleader on behalf of the respondent placed in our hands the notification of the Central Government signed by the Deputy Secretary to the Government of India, dated 6-6-1979, which reads as follows :- "In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government exempts Laminated Jute ..... X X X X Extracts X X X X X X X X Extracts X X X X
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